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PERFECTING OR VALUATION LISTS OF 
KITTERY, MAINE, 1760 

contribi'teh by nathan goold 

" A tme Copy of the perfecting Lists whereby the Province 
Tax was made and proportioned by us the Subscribers on the 
Tnha1>itantfl tt Estates rateable In Kittery Anno 1760. 
Kittery May 27th 1761 Thomas Cutt ^ sdectmm 



John Dennet 

Elihu (Junnison 
John P. Bartlet 
Alexa' Shapleigh 



or 
Assessors 
of Kittery. 



A Perfecting List for ye Year 1760 for that Part of ye Town 
Called ye Lower or first Parish In Kittery the first day of Sep- 
tember 





Polls. 


Total Value of Estates 


Lady Marj- Pepperrell 
Kdmon Moody 
Kirhd Keating 
Kobt Orom 


4 

2 
1 


£110— 0-0 
08— 0—0 


a— 


Widow Snow 




7 


(Jeorpe Moody 
John St^^ker 


1 
1 


ft— — 
3 


Nathl Sparhawk E^q 
Sanil Kackief 
Josh* White 


1 
1 
1 


110— 6 

5 

8— 


W" Walker 
Josiah Heary 
Math" Vincent 


1 
I 
1 


H— 

8 10 
12— 


.lona" \'incent 


1 


2 


Joseph Stevens 
Ji»hn I'nderwood 


1 
2 


7— 

25— 


Nath' To.1 


1 


8 



f 



^ 



/ f/^ 



Anna Dearing 

W"^ More 

Roger Dearing 

Roger Mitchell 

Eben'' Dearing 

Sam^ Lanfear 

Charles Chaney 

Rich'i Mitchell 

John Kaswell 

Jeames Kaswell 

Wido Rackleef & Son 

And"' Phillops 

Tim" Gearish 

Th° Furnald 

Robarl Parker 

Charles Foy 

Jno Foy 

Jos Rolling & Son Joseph 

Step^ Sevey 

Sam^ Relling 

John Finny 

Sam^ Mitchell 

Clem* Dearing 

Jos'^ Dearing 

Rich<* Cutt Esq"^ & Son 

Benj" Relling 

John Tobie & Son 

Nich* Weeks Jun'^ 

W"' Mitchell 

Joseph Mitchell & Son 

David Welch 

John Hiddin 

Nath' Hix 

Step" Smith 

Nich* Bryer & his Mother 

Joseph Gearish 

Rob* Eltett Gearish 

Caleb Hutchings 

John Norton 



10- 


- 


11- 


- 


26- 


- 


10- 


- 


8- 
6- 


-•0 
- 


20- 


- 


9- 


- 


i — 


- 


7— 


- 


10- 


- 


2- 


- 


35— 




17- 


- 


2- 


- 0—6 


6— 


- 0—0 


40— 





30— 


14 


2— 


- 0—0 


4 





25— 





24 





106— 





6— 





2— 





13— 





15— 





35— 





5— 


0—5 


12— 


0—0 


20— 


0—0 


17— 


12—0 


10— 


0-0 


100— 


0-0 


9— 


0—0 


33— 





54— 


0—0 



Gift 
Antho: 



Sam' Norton 
W° llutchings 
Kich* Sevey 
W°> Dearing 
John Hutchinga Ju' 
Henery Barter 
John Bartter 
Joseph Gunnison 
John Gunnison 
Joseph Hutchings 
John Wilson 
Abra™ Chapman 
Isaac Chapman 
George Finex 
John Finex 

Fetter I^wis 

Mos' Wilson 

And'* Haley 

And* Haley Ju' 

Benj" Parker Esq 

Rich'* Fenix 

Wido Marth* Jones 

Benj" Weeks 

Jo8h» Hutchings 

Marjery (iunnison 

Benj" (iearish 

Jn° Brodeen 

Hen^ Beell 

Sara' Leech 

Sam' Pray 

Sam' Pray Ju' 

Eben' Pray 
Francis Winkly 

Eno" Stevens 
Nath' Hooper 
Elihu (iunnison 
Mary Whipple 
Eben' Furnald 
Jon° Furnald 




30—18—0 

28— 0—0 
27— 

8— 

10— 

20— 

2— 0—0 

65— 

7S_ 0-0 
20— 0—0 
12— 0-0 
57_ 9—0 
35_ 0—0 
18— 0-0 
10— 0—0 
10— 0—0 
10— 0—0 
6— 0-0 
2— 0-0 
24— 

6— 0-0 
28— 0—0 

7— 0-0 

7— 0-0 

8— 0-0 
10— 0-0 

6 

33_ 0—0 
63— 0-0 
23— 10— 

4— 0-0 



Eben-- Furnald Ju' 


1 


Benj" Furnald 
Joseph Furnald 
Th° Tripe 
Jona" Dain 


2 
1 
2 
2 


Joseph Dain 
Sam^ Newmarch 


1 
2 


W°^ Stimson 


2 


Elex'^ Jones 





Elex'' Jones Ju"^ 


1 


Joseph Poakswell for 

Capt Jn° Mewmarch's Estate 1 


Sam^ Furnald 


1 


John Furnald 


1 


Roland Jenkins 


2 


Nath' Mendom's Estate 




Jos Weeks Ju*^ 


1 


Rich*^ Peary 
Farbour Allin 


1 
1 


Benj" Mugridge 
Will''^ Furnald's Island 


1 


Mark Furnald 


2 


Marcy Bellemce 
Edw<^ More 




Edw<i Webber 




W" Gerrish 




Francis Winkly Ju"^ 
Sam^ Walliss & Aug« 
Estate 


Seveys | 


Paull Williams 




Benj" Greenlif 
Th° Chanler 




Thorn* Green 




Jeams Green 




Deborah More's Son 




W"> Stevens 




Josh* Pray 
Jn° Winkly 
Jos Foy 





12— 0—0 

12— 0—0 
12— 0-0 
18_ 0-0 
11_ 0-0 
25— 0-0 
16— 0-0 
12— 0—0 
2— 0-0 

40— 0—0 
10— 0-0 
11_ 0-0 
11_ 0-0 
28— 0—0 
15_ 0—0 

2— 0—0 
6— 0—0 

24— 0—0 

28— 0-0 

13_ 0—0 

6— 0-0 

3— 0—0 
4_ 0—0 
4_ 0-0 



40 

4— 0-0 
15_ 0-0 

5— 0-0 



4_ 0—0 
4_ 0-0 



0—0 



3— 0—0 



Joseph Cutt 1 80— 0— ^ 

John Lolly 1 8— 0-0 

Joell More 1 6— 0-0 

Sara' Greene 

Epfl Greene 1 2— 0—0 

W" Pilloes 

John AUin 

Joseph Newmarch for Clarks 

Island 
And' Grene 
Sam' Amee 
Jn" Smart 
John Fumald Ju' 

Elihu Weeks 

Sam' I^wis 

Petter Lewis Ju' 

Rich'' Fenix Ju' 

\Vm I>ewi» 

Wni Sim son 

Simson Fumald 

Thorn* Hataon 

Sam' Wilson 

Thom* Hrrnnt 

W" Weeks 

Nath' Sparhawk Esq as guardian -\ 
to his Children for money at ^ 
Interest 

Lady Mary Pepperrell and Nathaniel Sparhawk, 
Esq., were the only persons who had a valuation for 
" Faculty." They each had £40 0. 



J 



22— 0-0 

6— 0—0 

(500— 0-0 



A Perfe^^ting Lii^t for the Year ITGO for that Part of The 
To\%n Calle<l the Middle Parish in Kittery the first Day of Sep- 
tember. 

Total Value 



Cap" W"" Wentworth 



Polls 
1 



£60— 0—0 



Rich* Pope 1 

Ebeaezer Leach 1 
Deacon Thomas Cutt and sons ) 

Tho" & Rob* i 8 

Henry Benson 1 

Zachriah Knock 1 

Widow Keziah Gowell 

John Fernald Tertius 1 

Benjamin Ramick 1 

Hezekiah Staple 1 

Timothy H^mscom 1 

Deacon Benj" Fernald 2 

George Fernald 1 

Widow M5iy Dennet 1 

John Dennet 2 

Robert Cole 2 

John Dennet Tertius 1 

Abner Cole 1 

Asahel Cole 1 

Jonathan Spinney 1 

Nath^ Fernald Junr | ^ 

& Son Timothy J 

Widow Anne Cottel 1 

Richard Carter 1 

John Adams and ^ 

Son Mark Adams j 

John Adams Junr 1 

Samuel Rice 3 

Ruth Marr — 

Samuel Johnson 1 

William Roges 1 

John Tapley 2 

Jonathan Mendum 2 

John Godsoe 2 

John Marr 1 

Nathi K^p,e 2 

Isaac Kene 1 

Joseph Kene 2 

Samuel Pickernail 2 



29—11—0 
18— 0-0 

66— 0—0 
32_ 0-0 

9—12-0 
11_15— 
13_ 5-0 

6—18-0 

42—14—0 
59-14-0 

3— 0—0 
80-12-0 
28—18-0 

6—10-0 



10—10—0 

8—10-0 

10—10—0 

30-11-0 

6—10—0 
6—16—0 

55-19-0 



48— 0-0 

7_10— 
36—11—0 
34— 0—0 

4— 0-0 
33— 0-0 
25— 0-0 

2— 0-0 
42—10—0 

7—12—0 
26—12—0 
23— 0-0 



James Fernald 


1 


William Willson 


1 


Nathl Fernald v 


1 


Jameti Juhnson 


1 


Tobias Fernald Jun' 


1 


Tobias Fernald 


2 


Thomas Rogers 


2 


Thomas Rogers Jun' 


1 


John Rogers Jun' 


1 


Ephriam Sherbum 


•2 


Samuel Monson 


1 


Thomas Pettegrew 


1 


Joseph Manson 


8 


William Willson Jun' 


2 


John Fernald 4** 


1 


Widow Abigail Fernald 




Robert Cutt 


1 


Widow Mehitable Shepard 





Alary Shepard 


1 


Zaccheus Beal 


2 


Benjamin Ilammons 





Edmund IlammooB 


1 


David Willson 


1 


Widow Judah Willson 





Arkles Feniald 


2 


Nicholas *t Jos. Weeks 


•> 


Charles Smith 


2 


Thomas Hut4.hins 


2 


Benjamin Hutchins 


1 


Enoch Hutchins 


>) 


Samuel Weeks 




Mark Ilutcliins 




Josiah Hutchins 




Samuel Haley 




Joseph Hutchins Jan' 




Samuel Haley for 


}- 


Go wen Willson Estate 


John Haley 


3 


Josiah Haley 


1 



25—2—10 
38— 0-0 
22— 0—0 
55—10-0 

13— 0-0 
32— 0-0 
67—18—0 

4— 0—0 

24 — 0—0 
28— 0-0 

22— 0—0 
15— 0—0 
30— 0-0 

4— 0-0 
84— 0—0 
15— 0-0 

1—10—0 
15— 0—0 
27— 0—0 

ft— 0-0 

14— 0-0 
14— 0-0 

5— 0-0 
60— 0-0 
32— 0-0 
30— 0-0 

23— 0-0 

24— 0-0 
4—10-0 



30— 0-0 

7—10—0 
33— 0—0 



39— 0—0 
8_ 0-0 
6— 0-0 

26—10—0 



14_ 0—0 

8_ 0-0 

42— 0-0 

19_ 0-0 

6— 0-0 

4_ 0-0 



Thomas Lewis 

Andrew Lewis 

Widow Katrine Marr 

John Hutchins 

David Pope 

Benjamin Will son 

Richard Pope Jun*^ 

Edward Cutt 

Joseph Curtis 

Widow Mary Pettegrew 

Benjamin Willson Jun' 

Samuel Fitts 

Simeon Fitts 

James Pickernail 

John Shapleigh 

Widow Elizabeth Pettegrew 

Richard Fowell 

John Alless 

John Weymouth 

David Mendum of Portsmouth 

Widow Sarah Clough 

Henry Benson Jun"^ 

John Peters 

Cap"^ John Wentworth 

John Stevens 

Job Tapley 

William Tapley 



For " Faculty" Widow Mary Dennet had £15 12 0. 



0—0 
33_12— 
19_10— 



9— 0—0 

3_ 0—0 
6— 0-0 



2— 0—0 

3_ 0-0 

2_ 0-0 

2_ 0—0 



A Perfecting List of the Polls and Estates in the Lower Part 
of the upper Parish in Kittery for the year 1760. 



John Spinney 
John Spinney Ju"^ 
Widow Abigail Spinney 
Edmond Spinney 



Polls. 

3 
1 

1 



Total Value. 
£11_10— 



12— 9—0 
10—10—0 



John Tethcrly 1 


5—10—0 


William Tetherly ] 


6— 0-0 


William Cottle 1 


20— 0—0 


Thomas Femald 1 


(Tom out)— 10— 


Peter Dixon 8 


42— ^-0 


Isaac Remick 


I 7-10-0 


Joshua Remick 


I 18— 0-0 


MoBCH Fernald 


d— 0-0 


John Scriggen ] 


1— 0—0 


Paul Scrigt^en i 


> 1_ 0-0 


John Scriggen J' 1 
Widow Hannah King ( 




) 9— e— 


Amos Paul 


I 24—13—0 


Steven Field J' 1 


[ 13—18-0 


Noah Paul ] 


I 1-10-0 


Steven Paul i 


i 12— 6—0 


Steven Field < 


) 12— 0-0 


Joseph F'ield 


I 41—10—0 


Daniel Lv'lston 


I 20—16—0 


Waymon Lydston 


1 15— 3—0 


Samuel Remick ( 


) 6—10—0 


Nath' Remick 


I 29— 5—0 


Parker Foster 


I 21— 0-0 


John Remick 


I 2—18—0 


Mark Staple 


I :i— 0-0 


Soloman Staple 


I 9— 0—0 


The* Spinney 1 


} 85— 0—0 


Joseph Fimald 


1 25— 0-0 


Joseph Femald J' 


1 14—16—0 


Joshua Brooks 


1 ift_i8— 


John Ilanscom 


1 20—16—0 


Isaac Hill < 


J 5— 0-0 


Capt. Peter SUple 


1 44— 8 


Peter Staple Jun' 


1 9_ 8-0 


George Rogers 


i 26— 4—0 


John Rogers 


1 26— 4-0 


John Dearing 


1 18— 6—0 


John Hammond 


i 43— 0—0 


Jonathan Hammond 


1 32— 0—0 



Andrew Green 

Samuel Tobey 

Stephen Tobey 

Ephriam Libby & Son Ephriam 

Sam" Libby 

Uriah Hanscom 

Thomas Hanscom 

Samuel Hanscom 

Thomas Hanscom Jr., 

Abraham Cross 

John Tobey 

Aaron Hanscom 

Joshua Staple 

Joseph Staple 

Joshua Staple Jr. 

Joseph Staple Jr. 

Widow Martha Libby 

Reuben Libby 

Matthew Libby 

John Tobey Jun"" 

Noah Staple 

James Fogg 

James Fogg Jr 

George Hammond 

John Leighton 

Downing Woodman 

Joseph Hammond 

Samuel, Tobias and 

William Shapleigh 

Thomas Hammond 

Deac° W" Leighton 

Wid^ Dorcas Shapleigh 

John Crocker 

Humphrey Scammon 

Hy Scammen for Odiornes farm 

Sam" Hill Jr 

Wid^ Patience More 

Michal Kennard 

Edward Kennard 



} 



4—10—0 
24—15-0 
28-13-0 
39—12—0 
33— 1—0 

20-18-0 

10— 0-0 

11— 0-0 
21-11-0 
24—16-0 

7-16-0 
10— 0-0 
24— 2—0 



20— 0-0 
18— 9—0 
11—16—0 
2— 0-0 
11— 0—0 
42— 6—0 
6— 0—0 
37— 0-0 
39— 0-0 
31— 2—0 
46— 9—0 

103-14-0 




10 



Timothy Riohardson 2 

Musts IlanBcom 1 

AP llanscom for Moffetts Marsh 

Stephen Dixon 

C'apt John Gowell 

Alexand' Shapleigh 

John Hrawn 

Will'" Remick 

John Seavey 

William Tetherly Jr 

John Alk-n Jr 

William Spinney 

Samuel Kennard 

Will" Sarah Lydaton 

Dennis Femald 

Daniel Hanscom 

William Feniald 

Ji.htph llanscom 

(iidion Knipht 

Joseph Homick 

Ichabod Remick 

Soloman Staple Jr 

Jjicob (iarland 

Samuel Pettegrew 

John FoBter 

Daniel Knight 

Enoch Remick 

Jonathan Hanncom 

Joseph Paul 

Jonathan Wittum 

Daniel Toward 

Wid* Eliziib" Cole 

Sipiran Marrener 

William Mallalla 

Ebeuezer Hammond 

Jeremiah Paul 

Isaac Reed 

Isaac Reed Jr 

David Staple 



7_ 0—0 
81—12—0 
&— 0—0 
6— 0—0 
15— 0—0 
23—16—0 
0— &— 
4—10—0 
4— 0—0 
14_18_0 
1—10—0 
11—16—0 
1—10—0 
13_ 0—0 
34— 0—0 
11_ o_0 
4—10—0 
5—10—0 
10— 6—0 
1_10— 
&— 0-0 
2_ 0—0 
8— 0-0 
4— 0—0 

a— 10— 

y_ 0—0 
4_10— 
4_ 0-0 
1_10— 



1_10— 



1_10— 



5_ 0—0 



6— 2—0 



11 



Michal Kennard Jr 
Benj° Welch 
Tobias Leighton 
John Brown 
John Shapleigh 
John Hanscom Jr 
Joshua Brook Jr 
Joseph Hill Jun"^ 
Samuel Tobey Jr 
Stephen Tobey Jr 
John Orr 



2—10—0 







3- 


- 0- 


-0 


1- 
1- 


-10- 
-10- 


-0 
-0 


2— 0- 


-0 



A perfecting List of the Polls and Estates in the upper Pre- 
cinct in Kittery for the Year 1760. 





Polls. 


Total Value. 


Daniel Brown 





3 10 


Sam' Lord J"^ of Berwick 


— 


12 


Jonath" Hambleton of Berwick 


— 


9 


Samuel Shorey 


— 


26 


Daniel Furbush 


— 


16 


Wid^ Sarah Furbush 




6 


Joseph Furbush 




25—10—0 


Joseph Furbush Jr 




2— 0—0 


John Ferguson 








John Furbush 




9— 0—0 


James Ferguson 


V 


53— 0-0 


& Son Daniel 


Wid"^ Patience Neall 


2 


36— 


Rich^ Thackerly Jr Berwick 


— 


6 


James Neall 


2 


31 15 


Eben^ Hearl 


1 


25— 0—0 


Sam' Roberts 





5— 0—0 


Benjamin Hearl 


1 


a— 0—0 


Daniel Emery 


1 


46— 0—0 


Simon Emery 


3 


50 


Capt. Noah Emery 


1 


23— 0—0 



12 



Danl Emery J' 

Japhet Emery 

Zachariah Emery 

Caleb Emery 

Dan' Emen,- Tertiua 

Samuel Emery 

John Emery 

James Emery 

Zach'' Emery Jun' 

Capt. James Gowen 

Benjamin Goold 

Dan' Goold 

Benj" Goold Jun' 

Joshua Weed 

Simon Lord 

James Ferguson Jun' 

John Lord Berwick 

John Lord Tert' Berwick 

William Might Berwick 

John Frortt Esq 

Wid* Abigail Hubbard 

Capt Charles Frost 

Wid" Surah Frost 

Simon Frost Esq' 

Capt Nathan Bartlet 

Tobias Leightons Estate 

Wid* Jane Tucker 

James Tucker 

Natlian Bartlet Jr 

Doct' Edm>i Coffin 

John H"* Bartlet 

Rich'* Chick 

Thomas Chick 

Isaac Chick 

Rich** Chick J' 

James Smith 

William Smith Jun' 

William Gowen 

William Gowen Jr 



3— 0—0 
&— 0—0 

13— 0-0 

30— 0-0 

11_ 0—0 

9— 0-0 

6— 0-0 

7_ 0—0 

1_10_0 

6-t— 0—0 

27— 0-0 

4— 0—0 
6— 0-0 

12— 0—0 
24— 0-0 

5— 0—0 
2— 0—0 

11_ 0-0 
4— 0—0 
77— 0—0 
la— 2—0 
70— 0-0 
60— 0—0 
45— 0—0 
43— 0—0 

6— 0—0 
12— 0-0 

d— 0—0 

24— 0—0 

44—16—0 

24— 0—0 

7-10-0 

4— 0-0 

4— 0-0 
2— 0—0 
0— 0-0 
1_10— 



13 



Rob* Tidey 




James Davis 




Briant Davis 




John Davis 




David & Nath' Clark 




Moses Wittum 




Gatensbey Wittum 




Peter Wittum J' 




Azariah Nason 




Alex' Snow 




Timothy Wamouth 




Sam' Stacey 




Wid'^ Sarah Stacey 




John Tidey 


— 


Joseph Goold Jun' 




John Dennet J' 




Wid'^ Abigail Dennet 


— 


Susanna Dennet 


— 


William Fry 




John Fry 




Ebenezer Fry 




Jonathan Fry 




Wid^ Sarah Fry 




Joseph Fry 


2 


Elijah Allen 


2 


Wid^ Mary Allen 


— 


Wid^ Eliza Jinkins 


— 


Wid^ Eliza Jinkins Jr 


1 


John Morril 





Robert Morril 


3 


Benj* Hill 


1 


John HUl 


1 


Joseph Pilsberry 


1 


Samuel Fernald 


3 


John Stanly 


1 


William Stanly 


1 


Sam' Fernald for 


} 


Black Wills Estate 


Benjamin Patch 






9— 8—0 
15— 0—0 

14— 0—0 
45— 5—0 

6— 0-0 

21— 0-0 
0_ 0-0 

24— 0-0 

7— 0-0 

22— 0-0 

24— 0-0 
44— 0—0 

23— 0-0 
35— 0-0 
18—10—0 

11— 0-0 

3— 0—0 

25— 0-0 

4— 0-0 
2— 0-0 
2— 0-0 

20— 0—0 

15— 0—0 
52— 0-0 

6— 0—0 
11_ 0-0 

26— 0-0 
65— 0-0 
43— 0-0 
55— 0-0 

6— 0-0 
18— 0—0 
76- 0-0 
14— 0-0 

6— 0-0 

12— 0—0 
4— 0—0 



14 



Benjamin Patch J' 
John Patch 
Paul Patch 
John Cator 

Capt Ichabod Goodwin 
Bryant Bredeaa 
Henry Simpson 
Joseph Kingsbury 
Samuel Hill Esq' 
Joseph Hill 
Capt Alex' Raitt 
James Johnson 
Lemuel Gowen 
John Hodsdon for 

MofTatts Estate 
Surplus Mars for Moffatts 
Michael Vaughan 
La<ly Mary Pepper" 
John Stanly for part of 

I>ady Pepperrells Land 
Abraham I^jrd 
Caleb Emer}' for Esq' 

Benj* Chad bourn Estate 
Eleazer Ferguson 
Eleazer Ferguson Jr 
Samuel Hill 
Michael Brawn 
Wid" Hannah Furbush 
Jonathan Moore 
Timothy Bredean 
Jerem** Paul 
John Tetherly 
Philip Hubburd 
John Hickey 
Andrew Mace 
John Hammond 
John Warren 
Pepperrell Frost 
Lewis Fry 



e— 0—0 

9— 0—0 

14— 0—0 

4— 0—0 

&— 0—0 

12— 0-0 

10— 0-0 

43— 0-0 

20— 0-0 

59—18—0 

4— 0—0 

7_ 0-0 

8 —0—0 

88— 0—0 

4_ 0-0 

11_ 0—0 

11_ 0—0 

22— 0-0 

10— 0-0 

0_ 0—0 
8— 0-0 
18— 0-0 
3— 0-0 
7_ 0-0 

2— 0-0 
3_ o_o 
6— 0-0 

15_ 0—0 

3— 0-0 
2— 0-0 
2— 0-0 
0_ 0-0 
4_ o_0 
2_ 0—0 
0— 0-0 



16 



John Frost Jun' 1 0— 0—0 

Henry Black 1 10— 0—0 

Nathi Rogers 1 14— 0—0 

On these lists women were given property valua- 
tion under the heading " Faculty," in addition to real 
and personal estates, and many men were doomed for 
their " Faculty Taxes." That tax was distinct from 
that on personal property. Since Maine became a 
State it has had no tax on faculty. Massachusetts 
has up to the present time. For the full meaning of 
the tax on faculty reference was made to an authority 
on such matters, Thomas Hills, Esq., of South Bos- 
ton, Mass., and the following, dated January 20, 
1899, is his answer to the inquiry : 

In answer to yours of the 17th inst., I would say that all my 
investigations as to the faculty tax have satisfied me that it was 
intended to be a tax on ability — the power to earn money — 
and I can but think that the act of the assessors of Kittery of 
1760 assessing the women of that town "a faculty tax" must 
have been an ignorant or arbitrary act not justified by law. 
Such failures to comply with what seems to be plain require- 
ments of law are not uncommon in our day ; as the Com'ts have 
ruled that many of the duties of the assessors, as defined by 
laws, are designed to produce uniformity and are directory, not 
mandatory; and a non-compliance with their provisions is not 
essential to the validity of a tax — and as it has also been held 
that a tax which was not assessed in the form required by law 
was nevertheless collectable. Much careless work can be found 
in the assessment lists of modern times which are presumably in 
better form than those of the last century. 

The earliest definition of this tax I have met is in the law of 
the Colony of 1646, quoted by the Commissioners on Taxation, 
in the Mass. Report of 1875 ( House Doc. 15 of that year ) page 
49— 

16 



" And for all such persons as, by the advantage of their acts 
and trades are more enabled to help bear the public charge than 
oommon laborers and workmen, as butchers, bakers, brewers, 
victualers, smiths, carpenters, taylors, shoemakers, joiners, bar- 
bers, millers and masons, with all other manual persons and 
artista, such are to be rated for returns and gains, proportionable 
unto other men, for the produce of their estates." 

That in the early part of the 18th century faculty was not 
considered personal property may be inferred from the fact that 
the tax >)ill of Judge Sewall of Boston for 1720 which hangs in 
the office of the assessors of that city shows that he was taxed 
for " Personal Estate and faculty." 

For several years I owned the tax return of Richard Gridlej', 
the engineer who on the night of the 16th of June, 1775, staked 
out the line of the redoubt which the rebels defended the next 
day on Bunker llill. I gave it away some time since. I think 
ita date was 17H0. The language of one of its items in the 
printed form called for a return of his income " from his trade 
or profession or gained by trading on the sea or land or arising 
from the necessities of the war." The call of the assessors of 
Boston to the inhabitants of that city in 1805 reijuires them to 
return " Income from profession, faculty, trade or employment, 
or gained by land or sea." I think you will tind a good <liscus- 
sion of the subject by Judge Ames of the Supreme Judicial 
Court of Mass. in the case of Wilcox v. Middlesex, 103 ^lass. 
544. 

The woni " faculty " has in the revision of our laws dropped 
out of their text, but the faculty tax remains in Mass. The lan- 
guage now employed being that of Chapter II, Section 4, of the 
Public Statutes : 

" Personal estate shall, for the puqwse of taxation, include . 

so much of the income from a profession, trade or 

employment as exceeds the sum of two thousand dollars a year, 
and which has accrued to any person during the year ending on 
the first day of May of the year in which the tax is a.ssesse<l, but 
no income shall be taxed which is derived from property subject 
to taxation." 

Very truly yours, 

Thomas Hills. 

17 



Wilcox V. Middlesex, 103 Mass. 544, referred to in 
tlie letter was a decision that it was legal to tax a 
member of a firm for his income above two thousand 
dollars for the year, after a tax had been assessed on 
the firm's stock on hand. 

These original perfecting lists are owned by the 
Maine Historical Society. 



18 



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